NRO administered legislation

For the actual legislation and amendments please refer to the RONLAW site. The links below have been created for ease of reference:

 Consolidated Revenue Administration Act (RAA) (as of 20 January 2020)

This Act provides the procedural rules for the administration of all tax laws including the collection and recovery of taxes as well as administrative penalties in respect of tax offences. Recent amendments to the RAA now provide for the implementation of tax information exchange agreements with other countries.

Schedules to the RAA outline the taxes laws and agency taxes that are administered under this Act

 Consolidated Employment and Service Tax Act (ESTA) (as of 22 January 2020) 

This Act imposes employment and services tax on all employment and independent service fee income earned from sources in Nauru at tax rates scheduled by way of Regulation in the ESTA (as amended). Nauruan citizens, those married to Nauruan citizens and resettled refugees and asylum seekers will not be charged this tax if they earn less than $9,240 per month ($110,800 per annum).

All employers and payers are required to register for a Tax Identification Number (TIN) with the NRO.

 Consolidated Business Tax Act (BTA) (as of 1 January 2021)

This Act came into effect from 1 July 2016. There are three taxes imposed under BTA – small business tax (SBT), business profits tax (BPT) and non-resident tax (NRT).

1. SBT is imposed at a rate of 2.5% on the gross revenue of a non-resident individual who conducts business solely in Nauru with annual gross revenue not exceeding $250,000.

2.BPT is imposed on the taxable income of a person who conducts business in Nauru. The rate to be applied is determined by the entity type, the residency status of the entity and the turnover of the entity. Resident individuals, partnerships and trusts that are made up of only Nauruan residents will have access to a tax free threshold.

a) Companies: You will first need to determine the appropriate category and then use the rate applicable.

Category Status Rate
Category A Resident company with annual gross revenue $0 – $15,000,000 20%
Category B Resident company with annual gross revenue above $15,000,000 25%
Category C Resident company controlled by a non-resident person or associate 25%
Category D Non-resident company conducting business in Nauru through a Permanent Establishment 25%

b) Individuals: The tax rate is 20%. For Nauruan residents there is a tax free threshold of $250,000.

c) Partnerships and Trusts: The tax rate is 20%. For Nauruan partnerships and trusts there is a tax free threshold of $250,000 for each partner or beneficiary.

3. NRT is imposed at a rate of 20% on a non resident person who has derived interest, royalties or insurance premiums from sources in Nauru.

(Unofficial) Consolidated Telecommunications Service Tax Act (as at 4 December 2018)

This Act imposes telecommunications service tax on a service provider at a rate of 15% in respect of the
gross sales of telecommunication services.

Gaming Act 2011

This Act administers the issuance of gaming licences in respect of bingo, betting (including sports betting), raffles, lotteries, table games and gaming machines.


Republic of Nauru Revenue Office

Phone: +674 5573238


Address: Civic Centre, Aiwo District,
Republic of Nauru

The NRO is located on the first floor,
directly above the Bendigo Bank Agency.

Enquiry hours: 
9.00am – 4.30pm – Monday to Friday
No appointment is necessary.

Cashier hours:
9.30am – 4.00pm – Monday to Thursday
9.30am – 4.30pm – Friday
No appointment is necessary.

Other divisions

Important links